Llei5/2013, of 9 may, to amend the law 85/2010, from 18 November, provisional measures in relation to the scheme of electrical energy.Since the General Council at its session of 9 may 2013 has approved the following: law 5/2013, of 9 may, to amend the law 85/2010, from 18 November, provisional measures in relation to the scheme of electrical energy preamble the law 85/2010, from 18 November, provisional measures in relation to the regime of electrical energy establishes the conditions that allow for the production of electricity using renewable energies While limited to power facilities less than 500 kW until there is a new regulation in the energy sector, with the implicit aim of reducing the emission of polluting gases into the atmosphere, reduce dependence on foreign energy and to increase energy savings.

Giving free rein to the provisions of this law, has developed the sectoral legislation that regulates the production of electricity using photovoltaic solar panels and their transfer to the low-voltage distribution network (regulation of regulation of the activity of generation of electrical energy from photovoltaic origin in installations integrated in buildings and are connected to the low voltage network, from 24 October 2012) as well as the terms and conditions of purchase of this energy on the part of the companies distributors of electricity (Decree by which approve the terms and conditions of purchase of the electric power generated in photovoltaic installations, from 24 October 2012).

And finally, to foster the economic regime of regulated rates established for this activity, has approved the call that should govern your assignment (Edict by which approves the convening of the rates of remuneration and the contingent of power for electrical generation of photovoltaic origin of the installations integrated in buildings and are connected to the low voltage network , of the 13 of March 2013), as well as the economic compensation to the companies distributors through the application of the price C regulated in article 7 of the Decree of modification of the electrical rates from 19 December 2012.

At the same time, it has been thought necessary to introduce some modifications in the regulation of regulation of the activity of generation of electrical energy from photovoltaic origin in installations integrated in buildings and are connected to the low voltage network and in the decree by which the conditions of purchase of the electric power generated in photovoltaic installations (decrees of modification of 13 March 2013) , that will allow them to expand the scope of this activity and not restrict it in certain cases which do not contribute to its implementation.

In this sense, nor tax obligations or legal factors at the level of economic activities that have to be faced did not favour that the owners of buildings susceptible to host an installation of this type directly undertake an investment that, given its limited production capacity, should benefit from a regulated rates higher than those of the market to be economically profitable. Tax obligations (taxes and tax, whether they are governmental or communal, and CASS contributions, if applicable) that you have to take in the exercise of this economic activity add costs to your company that hardly will be bearable on the part of the owners of buildings who want to promote it, whatever the formula adopted (company, employer, or directly a single owner or owners). And the same happens with the requirements that have been met to the exercise of a business activity (activity registration, submission of accounts).

With the aim of reversing the situation exposed modifies the article two of the law 85/2010, from 18 November, provisional measures in relation to the regime of electric energy, by inserting a new section that is intended to exempt from any tax obligation and other owners of buildings that are put in place and for facilities for the production of electricity through the use of renewable energies.

Unique article modification of article 2 adds a new paragraph to article 2, "production of electricity using renewable energies", with the following content: "5. The activity of production of electricity from renewable energy use in facilities less than 500 kW of power, integrated in buildings and interconnected to the low-voltage distribution network to give you the energy produced, does not have the consideration of economic activity for all purposes When the producers are the owners or holders of a surface of the buildings in which there are these facilities. "

Final provision this law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 9 may 2013 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Joan Enric Vives Sicília François Hollande Bishop of Urgell, President of the French Republic Co-prince of Andorra Co-prince of Andorra

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